Key Benefits:
Publics concerned: natural persons and legal persons.
Subject: provide for the declarative obligations under the tax on the assignment of constructible bare land as provided for in theArticle 1605 Nonies of the General Tax Code as well as the mentions to be required to appear in the act during the assignment of a bare land.
Entry into force: the text comes into force on the day after its publication. It applies, as provided inArticle 1605 Nonies of the General Tax Code, to the assignments of land that were made constructible after 13 January 2010.
Notice: the order provides for the declarative obligations to the assigning owner and the mentions to be required to appear in the act when the assignment is not subject to the tax provided for in theArticle 1605 Nonies of the General Tax Code.
References: this decree is taken for the application of theArticle 1605 Nonies of the General Tax Code, created by theArticle 55 of Law No. 2010-874 modernization of agriculture and fisheries.
Appendix III to the General Tax Code as amended by this Order may be consulted, in its drafting, on the Légifrance website (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts and State Reform, spokesperson for the Government,
Vu le General Tax Codeincluding article 1605 nonies and its annex III;
Given the urban planning code, including articles L. 111-1-2 and L. 410-1,
Decrete:
Appendix III to the General Tax Code is amended as follows:
1° The second sentence of Article 255 is replaced by a sentence as follows:
"If applicable, it shall include the references provided for in Article 150 VG III, the second sentence of Article 1529, and the second sentence of Article 1529, and second sentence of the second paragraph of Article 1605 nonies of the General Tax Code "
2° Chapter I of Part II of Book I is supplemented by a section IV as follows:
“Section IV
"Tax on assignment in an expensive way
de terrains nus rends constructibles
"Art. 331 K bis. - The statement mentioned in the V of Article 1605 Nonies of the General Tax Code is signed by the assignor or his agent. In the latter case, the warrant must be included in the assignment or be attached in support of the declaration. It includes, in addition to the agent's acceptance, the indication of the name, first name and address of the agent, the authorization of the agent to sign the declarations and, where appropriate, to pay the tax corresponding to them and the recognition, by the mandator, that he will remain personally responsible for the tax, including fees and penalties that may be claimed as a result of a control.
"Art. 331 K ter. - I. For application second paragraph of Article 1605 Nonies of the General Tax Code, the completion of the formality of the registration or of the merged formality is subordinate, for any act recognizing the assignment of a bare land or rights relating to such land, to the mention, as the case may be, in the act:
« 1° That the naked land is not located in a constructible area;
« 2° That the land is not constructible, even though it is located in one of the areas mentioned in first paragraph of I of article 1605 nonies of the general tax code ;
« 3° That the date of the land classification by a local plan of urban planning or by another urban planning document taking place in urban areas or to urbanize open to urbanization or by a communal map in an area where constructions are authorized or by application of article L. 111-1-2 of the urban planning code is prior to January 14, 2010;
« 4° That the land is in the urbanized part of the commune within the meaning of Article L. 111-1-2 of the urban planning code;
« 5° That the transferor's surplus-value is exempt from the tax, as the case may be, from the provisions:
“(a) Dude second paragraph of Article 1605 Nonies of the General Tax Code ;
“(b) From 1° or 2° of III of the above mentioned article.
« 6° That the land has been the subject, since the date on which it was made constructible, of an expensive assignment prior to the mutation found in the act.
"II. ― The elements mentioned in 1° and 2° of I are justified by the assignor by means of the urban planning certificate referred to in Article L. 410-1 of the urban planning code, specifying that the land cannot be subject, by virtue of its location, service or characteristics, to any construction authorization.
"III. ― The elements mentioned in the 3rd of I are justified by the assignor by means of the urban planning certificate referred to in Article L. 410-1 of the urban planning code, or by an attestation, established by the commune or, if applicable, by the public inter-communal cooperation institution competent for the development of local urban planning documents, specifying the date on which the land became constructible or, if not, intervened in the previous year.
"IV. ― The elements mentioned in 4° of the I are justified by the assignor by means of a urban planning certificate referred to in Article L. 410-1 of the urban planning code, stating that the land is in the currently urbanized part of the commune.
"V. ― The elements mentioned in the athletics of 5° of I are justified by the assignor by means of a certificate of urbanism or an attestation, established by the commune or, if any, by the public institution of intercommunal cooperation competent for the development of local urban planning documents, specifying the date on which the land became constructible or, if not, that this event has taken place for more than eighteen years from the 14th of January 2010. »
The Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts and State Reform, spokesman of the Government, are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 30 December 2011.
François Fillon
By the Prime Minister:
Minister of Economy,
finance and industry,
François Baroin
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse